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HMRC internal manual

Debt Management and Banking Manual

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HM Revenue & Customs
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VAT into IDMS: non-appropriated amounts

Overview

The VAT Mainframe processing runs different suites throughout the evening. The unallocated payment signal and the indicator that sets the PLAR signal in IDMS are only contained in the Enforcement and Accounting suites.

If the status of the non appropriated amount changes in the VAT Mainframes processing after the point of Accounting i.e. in the Repayments or Insolvency suites then the value of the signals sent to IDMS could be superseded.

We can have three types of non-appropriated amounts:

  • non-appropriated balance
  • non-posted claim
  • non-appropriated credit.

Non-appropriated balance

That is where a payment is received but is not allocated to a liability (identifiable as an amount on the VISION LR screen).

Examples of why a non-appropriated balance is on file are:

  • the payment doesn’t match the VAT return it was paid against
  • the payment has been made in error by the taxpayer to the VAT account when it should have been made to another Head of Duty.

For all taxpayers with a non-appropriated balance, IDMS will be advised of the full debt on the VAT into IDMS interface. Twenty four hours later, a new unallocated payment signal will be sent to IDMS.

The unallocated payment signal on IDMS will be displayed on the Taxpayer Designatory Data Sign screen as ‘Unallocated Pyt’. The IDMS next action will be automatically set to review unallocated payment shown as ‘Rev Unalloc Pyt’ and the next action date will be set to ‘Today’.

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Following the appropriation of the payment IDMS will be advised of any appropriate postings.

Twenty four hours later IDMS will be advised that the unallocated payment signal can be unset, which is done automatically, unless any other payments are not appropriated.

Non-posted claims

These are where a Repayment Return not fully processed (identifiable as an amount on the VISION LR screen).

For taxpayers with a non-posted claim, one of two paths could be taken.

1. Where one or multiple repayment returns are not fully processed on the day of processing.

This means one or more of them have been selected for Credibility checks. Claim returns may show as non-posted due to one of the following reasons:

  • Previous period is showing on file as Queried
  • Taxpayer has missing returns on file

If only one repayment return is not fully processed:

  • IDMS will be advised of the full debt on the VAT into IDMS interface
  • twenty four hours later a new unallocated payment signal will also be sent to IDMS
  • the unallocated payment signal on IDMS will be displayed on the Taxpayer Designatory Data Signal screen as ‘Unallocated Pyt’
  • IDMS will then set the Next Action to ‘Rev Unalloc Pyt’ and the Next Action Date will be set to ‘Today.’

You should check VISION PD screen to determine next action.

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Where the Claims not posted shows on file (This content has been withheld because of exemptions in the Freedom of Information Act 2000) row

  • Check EF in order to locate the document type UCRE
  • Check the actions to establish who is in possession of the UCRE
  • Make contact with the officer to ascertain a resolution date

If no contact details are present liaise with the Credibility Helpdesk(This content has been withheld because of exemptions in the Freedom of Information Act 2000) .

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Following the subsequent posting of the Repayment Claim, IDMS will be advised of any appropriate postings.

Twenty four hours later IDMS will be advised that the unallocated payment signal can be unset, which is done automatically, unless any other payments are not appropriated.

If multiple repayment returns are not fully processed:

  • IDMS will be advised of the full debt on the VAT into IDMS Interface along with an indicator which will set the PLAR signal on IDMS.
  • IDMS will set the Next Action to ‘C/W Review’ and the Next Action Date will be set to ‘Today’.
  • As well as the PLAR signal being set, 24 hours later a new unallocated payment signal will also be sent to IDMS.
  • The unallocated payment signal on IDMS will be displayed on the Taxpayer Designatory Data Signal screen as ‘Unallocated Pyt’.
  • IDMS will then set the Next Action to ‘Rev Unalloc Pyt’ and the Next Action Date will be set to ‘Today’

You should check VISION PD screen and follow the appropriate process detailed above to either

  • Complete a VAT 915
  • Check UCRE and contact relevant officer
  • Contact the Credibility helpdesk

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Following the posting of the Repayment Claim, IDMS will be advised of any appropriate postings along with an indicator which will unset the PLAR signal on IDMS, unless any other conditions are present which set the PLAR. Twenty four hours later IDMS will be advised that the unallocated payment signal can be unset, which is done automatically, unless any other payments are not appropriated.

2. Where one or multiple repayment returns are fully processed on the day and no non posted claims remain outstanding

One repayment return

If only one repayment return is fully processed and no non posted claims remain outstanding then

  • IDMS will be advised of the full debt via the VAT into IDMS Interface
  • following the posting of the Repayment Claim later that day IDMS will be advised of any appropriate postings
  • 24 hours later a new unallocated payment signal will also be sent to IDMS
  • the unallocated payment signal on IDMS will be displayed on the Taxpayer Designatory Data Signal screen as ‘Unallocated Pyt’
  • IDMS will set the Next Action to ‘Rev Unalloc Pyt’ and the Next Action Date will be set to ‘Today’

IDMS will not be sent an indicator to unset the unallocated payment signal. Unfortunately this leaves the unallocated payment signal set in error and there is no functionality to remove the ‘unallocated pyt’ signal within IDMS. Note the action history that the unallocated payment signal has been reviewed and that it has been set in error. Set the Next action to ‘FFL 1’.

Multiple repayment returns

If multiple repayment returns are fully processed and no non posted claims remain outstanding then

  • IDMS will be advised of the full debt on the VAT into IDMS Interface along with an indicator which will set the PLAR signal on IDMS.
  • IDMS will set the Next Action to ‘C/W Review’ and the Next Action will be set to ‘Today’
  • Following the posting of the Repayment Claim later that day IDMS will be advised of any appropriate postings. The status of the indicator which sets the PLAR signal on IDMS will NOT be amended. The indicator retains its earlier setting which will set the PLAR signal on IDMS.
  • As well as the PLAR signal being set, twenty four hours later a new unallocated payment signal will also be sent to IDMS.
  • The unallocated payment signal on IDMS will be displayed on the Taxpayer Designatory Data Signal screen as ‘Unallocated Pyt’.
  • IDMS will then set the Next Action to ‘Rev Unalloc Pyt’ and the Next Action Date to ‘Today’.

IDMS will NOT be sent an indicator to unset the unallocated payment signal. This leaves the unallocated payment signal and the PLAR signal set on IDMS in error. The PLAR signal should be manually lifted; unfortunately this leaves the unallocated payment signal set in error and there is no functionality to remove the ‘unallocated pyt’ signal within IDMS. Note the action history that the unallocated payment signal has been reviewed and that it has been set in error. Set the Next action to ‘FFL 1’.

Non Appropriated Credit

Credit Inhibit and Abortive Repayment

That is Credit Inhibit, Abortive Repayment (not specifically identifiable in the same way the above repayment returns are).

For some Taxpayers with a Non Appropriated Credit IDMS will be advised of the full debt on the VAT into IDMS Interface. Twenty four hours later a new unallocated payment signal will be sent to IDMS.

The unallocated payment signal on IDMS will be displayed on the Taxpayer Designatory Data Signal screen as ‘Unallocated Pyt’. The IDMS Next Action will be automatically set to review unallocated payment shown as ‘Rev Unalloc Pyt’ and the next action date will be set to ‘Today’.

You should contact DMB Banking Accounting and Adjustments prior to taking any action. Then if appropriate complete VAT 915 or memo to give instruction to Banking Accounting and Adjustments see below.

Following the appropriation of the credit IDMS will be advised of any appropriate postings.

Twenty four hours later IDMS will be advised that the unallocated payment signal can be unset, which is done automatically, unless any other payments are not appropriated.

Arising through VAT Mainframe processing

Non Appropriated Credits can arise through the VAT Mainframes processing after the checks to see if a non Appropriated Credit is present. For these cases the unallocated payment signal will not be sent to IDMS potentially resulting in IDMS having an inflated debt. The case will continue in the normal campaign route.

Signal not set

If you are made aware of a Non Appropriated credit where the ‘Unallocated Pyt’ signal has not been set, follow the guidance above.

VAT 915 - Banking Accounting and Adjustments

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